‘Implementation of ATIR’s orders’: President rejects appeal of LTO Islamabad

ISLAMABAD: President Arif Alvi has rejected the stance of Large Taxpayer Office (LTO) Islamabad and declared that the Appellate Tribunal Inland Revenue (ATIR) order must be implemented even if appeal or reference has been filed before the High Court.

It is reliably learnt that a landmark order passed by Dr Asif Jah Federal Tax Ombudsman (FTO) has been confirmed by the President while dismissing the appeals preferred by LTO Islamabad.

The President order stated that the “representation has been filed by FBR assailing the orders of the FTO.

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The complainant prayed that intentional malafide negligence, inattention delay, incompetence and inaptitude in discharge of duties and responsibilities on the part of LTO, Islamabad for non-giving appeal effect, to appellate order within the prescribed time period is tantamount to serve maladministration of justice.

Award cost of this complaint with compensation for monetary loss and mental agony to the complainant against the maladministration of the FBR functionaries in wasting the taxpayer’s money in futile litigation. Department has filed reference before Islamabad High Court.

Section 124 (2) provides that the limitation shall not run if any appeal or reference has been preferred before the High Court. As per Section 226(b) (ii) of the Ordinance the time limitation does not apply if a reference has been filed. Since in the instance case, the department has filed reference before the Court; therefore the limitation to give appeal effect has not yet expired.

Hearing of the case was fixed for December 7, 2023. Khan Faisal Additional Commissioner IR has represented the FBR, whereas Waheed Shahzad Butt Advocate and Khurram Shahzad Advocate have appeared on behalf of the Complainant.

Delay in giving appeal effect to the orders which are in the field constitute maladministration in terms of Section 2(3) (ii) of the FTO Ordinance, 2000. The recommendations of FTO directing the FBR to “direct the CIR concerned to give appeal effect to the orders of ATIR within 20 days is unassailable.

FTO has the lawful powers to direct the Agency to take steps to avert and rectify maladministration. Suffice it to state that a statutory body is duty bound under the law to perform its functions/ duties in accordance with law. Representation is liable to be rejected, President ordered.

Copyright Business Recorder, 2024